Basically this second season of Recorder to Randouseru is just the continuation of the first season of this, with a new ED song

With the same Atsushi that still like a grown-up man but of course has the personality of 5th elementary school student and his sister Atsumi that still like a grade school kid even though she already in high school

But those that already watched the first season must know there are quite difference, like before in the first season Atsushi will ends up caught by the police, but in this secon season, the plot is more focused to the activities that would Atsushi and
Atsumi do, even thoug there are still some misunderstanding

But of course I recommend it for you that just wanted an anime that just for laugh, because this anime is just 3 minutes